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2019 (11) TMI 1422 - CESTAT ALLAHABADInterest on Refund - refund of duty during the course of investigation - duty paid under protest - HELD THAT:- The dispute relates to the interest required to be paid on the said deposited amount. It is seen that the appellants before the Lower Authorities have relied upon various decisions, in support of their contention that they are entitled to interest from the date of deposit of the said amount as the same has to be considered as deposits and not duty. Reliance can be placed in the case of GOLDSTONE ENGINEERING LTD. VERSUS UNION OF INDIA [2004 (4) TMI 94 - HIGH COURT OF JUDICATURE FOR ANDHRA PRADESH AT HYD]. Matter remanded to Original Adjudicating Authority for fresh decision in the light of the law declared in the referred decisions - appeal allowed by way of remand.
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